AMOUNTS DUE TO/FROM RELATED PARTIES (INCLUDING CHAIRMAN AND CHIEF EXECUTIVE OFFICER) (Tables)

12 Months Ended

Jun. 30, 2026

SCHEDULE OF BREAKDOWN BALANCES DUE TO RELATED PARTIES

The following breakdown of the balances due to related parties and director, consisted of:

	2026		2025
	As of June 30,
	2026		2025
Amount due to related parties
Borneo Oil Corporation Sdn. Bhd (“BOC”) ⁽²⁾	$	72,830	$	72,869
Borneo Oil Berhad (“BOB”) ⁽¹⁾		3,007		3,007
Taipan International Limited ⁽³⁾		119,153		119,153
Borneo Energy Sdn Bhd ⁽¹⁾		16,298		16,356
Victoria Capital Sdn Bhd ⁽⁴⁾		-		5,913
Makin Teguh Sdn Bhd ⁽¹⁾		-		19,379
J. Ambrose & Partners ⁽⁵⁾		64,961		75,904
SB Resorts Sdn Bhd ⁽²⁾		6,878		6,622
SB Supplies & Logistics Sdn Bhd ⁽¹⁾		4,790		4,612
Borneo Eco Food Sdn. Bhd. ⁽¹⁾		1,204		1,159
Total due to related parties	$	289,121	$	324,974

Amount due from a related party
Vetrolysis Limited ⁽⁶⁾	$	-	$	100
Amount due from a related party	$	-	$	100

Amount due to director
Mr. Jack Wong ⁽⁷⁾	$	2,092	$	209,640
Amount due to director	$	2,092	$	209,640

	⁽¹⁾	BOB is the ultimate holding company of Borneo Eco Food Sdn. Bhd., Borneo Energy Sdn. Bhd. and SB Supplies & Logistic Sdn. Bhd. and held 12.94% of the Company’s issued and outstanding Common Stock as of June 30, 2026. Makin Teguh Sdn Bhd is an associate of BOB. The advances are related to ordinary business transactions and bear no interest or collateral and are repayable on demand. On March 26, 2026, Makin Teguh Sdn Bhd entered into a debt release agreement with the Company, pursuant to which all outstanding obligations owed by the Company in the amount of $19,379 were fully extinguished.

	⁽²⁾	SB Resorts Sdn. Bhd. and BOC are wholly owned subsidiaries of BOB (holding 12.94% of the Company’s issued and outstanding Common Stock as of June 30, 2026). The advances are related to ordinary business transactions and bear no interest or collateral, repayable and renewable under normal business advancement terms.

	⁽³⁾	Taipan International Limited is one of the shareholders of the Company and held 7.74% of the Company’s issued and outstanding Common Stock as of June 30, 2026. The advances are related to ordinary business transactions and bear no interest or collateral and are repayable on demand.

	⁽⁴⁾	Victoria Capital Sdn. Bhd is one of the shareholders of the Company and held 0.2% of the Company’s issued and outstanding Common Stock as of June 30, 2026. The advances are related to ordinary business transactions and bear no interest or collateral and are repayable on demand.

	⁽⁵⁾	J. Ambrose & Partners is controlled by J Ambrose who is one of the shareholders of the Company, and he directly held 1.533% of the Company’s issued and outstanding Common Stock as of June 30, 2026. Ambrose is also the managing director and a substantial shareholder of BOB. The advances are related to ordinary business transactions and bear no interest or collateral and are repayable on demand. On March 26, 2026, J. Ambrose & Partners entered into a debt release agreement with the Company, pursuant to which $11,293 owed by the Company was fully extinguished.

	⁽⁶⁾	Encik Anuar bin Ismail, an indirect significant shareholder, is a director of Vetrolysis Limited.

	⁽⁷⁾	This amount represents expenses incurred and paid by Jack Wong on behalf of the Company. The balance as of June 30, 2025 represented the remaining balance of the special bonus of $1.25 million to the Company’s Chairman and Chief Executive Officer Jack Wong, approved by the Board of the Company on December 9, 2024. On December 10, 2024, Mr. Wong entered into a Sale and Purchase Agreement to purchase the property located at 1138 Wildhorse Parkway Drive, Chesterfield, Missouri 63005 owned by Verde Renewables, for a current market value of $857,500. The Board also approved the option for this amount to be repaid through monthly installments deducted from the bonus over 26 pay cycles starting from January 2025. This transaction was structured as a sale and purchase agreement between the Company and Mr. Wong, with no cash exchange involved. The remaining balance of the bonus was allocated to cover any taxes associated with the bonus on behalf of Mr. Wong and was fully settled as of June 30, 2026.